What to do if an Employee Contacts you Claiming that her 1095-C is Incorrect

David M. Pixley

The Form 1095-C is new to most employers, but it’s important to remember that it’s also new to your employees. This Form may cause some confusion on the part of some of your employees. Therefore, the first step should be to verify whether the Form 1095-C is incorrect or if the employee is merely confused about the information contained on the Form. If the Form 1095-C is incorrect, you should timely prepare, furnish, and file a corrected Form 1095-C.

The 2015 Instructions for Form 1095-C provide charts that summarize the correction requirements for different failures. As indicated in the Instructions for paper filers, Form 1095-C includes a checkbox to indicate a corrected form, which should only be checked when making a correction to a Form that was previously filed with the IRS. If the Form 1095-C has not been filed with the IRS for that employee, do not check the box, but write “CORRECTED” on the corrected Form 1095-C and furnish it to the affected employee. You must furnish the corrected Form to the affected employee in the same manner as the original Form 1095-C. Also, if not previously filed with the IRS, do not check the corrected checkbox on the 1094-C when you submit the corrected Form 1095-C to the IRS.